MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER
ITA/69/2009HC Rajasthan02 Jan 2020
Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI
Section 147Section 254Section 40ASection 40A(3)Section 68
2 lakhs, own
earnings during 1990-91 to 2002-03 amounting to Rs.66,000/-,
customary gifts received during 1990-91 to 2002-03 Rs.70,000/-.
In the impugned order, the ITAT has further reduced the addition
to Rs. 5,01,000.
8. Mr. Raj Mohanty, learned counsel for the Appellant - Assessee
submitted that even if the explanation offered